Important Keyword: F. No. CBEC-20/16/38/2020-GST, Circular no. 146/02/2021-GST, Notification No. 14/2020-Central Tax,...
GST > 2021 Circulars
Circular No. 147/03//2021 – GST: Seeks to Clarify Certain Refund Related Issues
Important Keyword: CBEC-20/23/03/2020-GST, Circular No. 147/03//2021-GST, Section 168 (1) CGST Act, 2017, Circular No....
Circular No. 148/04/2021 – GST: Seeks to prescribe Standard Operating Procedure (SOP) for implementation of the provision of extension of time limit to apply for revocation of cancellation of registration under section 30 of the CGST Act, 2017 and rule 23 of the CGST Rules, 2017.
Important Keyword: Section 30 CGST Act, 2017, Rule 23 CGST Rules 2017, CBEC-20/06/04/2020-GST, Circular No....
Circular No. 149/05/2021 – GST: Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.
Important Keyword: Notification No. 12/2017-Central Tax, CBIC-190354/36/2021-TRU Section-CBEC, Circular No....
Circular No. 150/06/2021 – GST: Clarification regarding applicability of GST on the activity of construction of road where considerations are received in deferred payment (annuity).
Important Keyword: Circular No.150/06/2021-GST, Notification No. 12/2017-Central Tax, CBIC-190354/36/2021-TRU...
Circular No. 151/07/2021 – GST: Clarification regarding GST on supply of various services by Central and State Board (such as National Board of Examination)
Important Keyword: Circular No. 151/07/2021-GST, CBIC-190354/36/2021-TRU Section-CBEC, Notification No. 12/ 2017 CTR,...
Circular No. 152/08/2021 – GST: Clarification regarding rate of tax applicable on construction services provided to a Government Entity, in relation to construction such as of a Ropeway on turnkey basis
Important Keyword: CBIC-190354/36/2021-TRU Section-CBEC, Circular No. 152/08/2021-GST, Notification No. 11/2017-CT...
Circular No. 153/09/2021 – GST: GST on milling of wheat into flour or paddy into rice for distribution by State Governments under PDS
Important Keyword: GST, CBIC-190354/36/2021-TRU Section-CBEC, Circular No. 153/09/2021-GST, Notification No....
Circular No.154/10/2021 – GST: GST on service supplied by State Govt. to their undertakings or PSUs by way of guaranteeing loans taken by them
Important Keyword: CBIC-190354/36/2021-TRU Section-CBEC, Circular No.154/10/2021-GST, Notification no. 12/2017-Central...
Circular No. 155/11/2021 – GST: Clarification regarding GST rate on laterals/parts of Sprinklers or Drip Irrigation System
Important Keyword: CBIC-190354/36/2021-TRU Section-CBEC, Circular No. 155/11/2021-GST, Notification No. 1/2017-...
Circular no. 156/12/2021 – GST: Clarification in respect of applicability of Dynamic (Quick Response) QR Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March 2020 – Reg.
Important Keyword: QR Code, CBEC-20/16/38/2020 -GST, Circular no. 156/12/2021-GST, Notification No. 14/2020-Central...
Circular No. 157/13/2021 – GST: Clarification regarding extension of limitation under GST Law in terms of Hon’ble Supreme Court’s Order dated 27.04.2021.
Important Keyword: File No: CBIC-20006/10/2021, Circular No. 157/13/2021-GST, Section 168A CGST Act 2017, Sections 23...